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HB 163

Provide for health care preceptor individual income tax credit

2025 Regular Session Introduced by Ken Walsh

Montana HB 163 proposed income tax credits for healthcare preceptors to incentivize clinical supervision of medical trainees, but died in committee without fiscal analysis completed.

(H) Died in Process
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Bill Summary · HB 163

Legislative bill overview

HB 163 would have created an individual income tax credit for healthcare preceptors—licensed professionals who supervise and train healthcare students and residents in clinical settings. The credit would reduce the state income taxes owed by these educators, effectively providing financial incentive for healthcare professionals to take on mentoring roles in Montana.

Why is this important

Healthcare preceptorships are critical for training the next generation of doctors, nurses, and other clinical professionals. By offering tax incentives, the bill aimed to address potential shortages of qualified supervisors and support Montana's healthcare workforce pipeline. However, the bill died in the legislative process without advancing to a vote.

Potential points of contention

  • Cost to state revenue: Tax credits reduce general fund revenue; fiscal notes would clarify the budgetary impact and whether the state could afford this incentive during tight budget years
  • Fairness and incentive design: Questions about whether tax credits effectively incentivize preceptor participation or merely reward those already serving, and whether other professions might claim similar credits
  • Targeting and eligibility: Unclear criteria for which healthcare professions qualify, what level of preceptor activity triggers the credit, and whether Montana-specific residency/practice requirements would apply

Compiled from official sources — confirm details with the bill’s official record.

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